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2002 Form 2350 Application For Extension Of Time To File U.S. Income Tax Return by Semaj1212

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									                                                                       Application for Extension of Time                                                    OMB No. 1545-0074
Form                     2350                                           To File U.S. Income Tax Return
Department of the Treasury
Internal Revenue Service
                                             For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment
                                                                                See instructions on page 3.
                                                                                                                                                               2007
Please                       Your first name and initial                                    Last name                                       Your social security number
print or
type.
                             If a joint return, spouse’s first name and initial             Last name                                       Spouse’s social security number

File by
the due                      Home address (number and street)
date for
filing
                             City or town, province or state, and country (including postal or ZIP code)
your
return.
                                                            Please fill in the Return Label at the bottom of this page.

       1                 I request an extension of time until                                                      to file my income tax return for the calendar year 2007,

                         or other tax year ending                                 , because my tax home is in a foreign country and I expect to qualify
                         for special tax treatment by meeting the “bona fide residence test” or the “physical presence test” (see instructions).
       2                 Were you previously granted an extension of time to file for this tax year?                                     Yes       No
       3                 Will you need additional time to allocate moving expenses?                                                      Yes       No

       4a Date you first arrived in the foreign country

             b Date qualifying period begins                                                                          ; ends

              c Your foreign home address

             d Date you expect to return to the United States
                         Note. This is not an extension of time to pay tax. Full payment is required to avoid interest and late payment charges.
       5                 Enter the amount of income tax paid with this form                                                                             5
                                                                                     Signature and Verification
Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct, and complete; and, if prepared by someone other than the taxpayer, that I am authorized to prepare this form.

Signature of taxpayer                                                                                                                   Date


Signature of spouse                                                                                                                     Date
Signature of preparer
other than taxpayer                                                                                                                     Date
Please fill in the Return Label below with your name, address, and social security number. The IRS will complete the Notice to Applicant and
return it to you. If you want it sent to another address or to an agent acting for you, enter the other address and add the agent’s name.

                                                                                                                                        (Do not detach)
                                           We have approved your application.
                                           We have not approved your application.
  Notice to                                However, we have granted a 45-day grace period to                                       . This grace period is
  Applicant                                considered a valid extension of time for elections otherwise required to be made on a timely return.
                                           We have not approved your application. After considering the above information, we cannot grant your
                                           request for an extension of time to file. We are not granting a 45-day grace period.
  To Be
                                           We cannot consider your application because it was filed after the due date of your return.
Completed
by the IRS
                                           Other


                                                                                     Director                                                                 Date
(Please print or type)




                         Taxpayer’s name (and agent’s name, if applicable). If a joint return, also give spouse’s name.                     Taxpayer’s social security number
Return Label




                         Number and street (include suite, room, or apt. no.) or P.O. box number                                            Spouse’s social security number


                         City or town, province or state, and country (including postal or ZIP code)                                                Agents:
                                                                                                                                Always include taxpayer’s name on Return Label.

For Privacy Act and Paperwork Reduction Act Notice, see page 4.                                                           Cat. No. 11780H                     Form   2350     (2007)
Form 2350 (2007)                                                                                                                            Page    3

                                  It’s Convenient,                                 E-file Using Your Personal Computer
                                  Safe, and Secure                                 or Through a Tax Professional
                                                                         Refer to your tax software package or tax preparer for ways to file
IRS e-file is the IRS’s electronic filing program. You can get an        electronically. Be sure to have a copy of last year’s tax return — you
extension of time to file your tax return by filing Form 2350            will be asked to provide information from the return for taxpayer
electronically. You will receive an electronic acknowledgment once       verification. If you wish to make a payment, you can pay by
you complete the transaction. Keep it with your records. Do not send     electronic funds withdrawal (see page 4) or send your check or
in Form 2350 if you file electronically.                                 money order to the address shown under Where To File below.
   If you think you may owe tax and wish to make a payment, you
may pay by electronic funds withdrawal. For details, see Paying by                 File a Paper Form 2350
Electronic Funds Withdrawal on page 4.
                                                                         If you wish to file on paper instead of electronically, fill in the Form
                                                                         2350 and mail it to the address shown under Where To File below.


                                                        General Instructions
Purpose of Form                                                             “Out of the country” means that on the regular due date of your
                                                                         return, either (a) you live outside the United States and Puerto Rico
Use Form 2350 to ask for an extension of time to file your tax return    and your main place of work is outside the United States and Puerto
if you need the time to meet either the bona fide residence test or      Rico, or (b) you are in military or naval service outside the United
the physical presence test to qualify for the foreign earned income      States and Puerto Rico. If you qualify as being “out of the country,”
exclusion and/or the foreign housing exclusion or deduction.             you will still be eligible for the extension, even if you are physically
                                                                         present in the United States or Puerto Rico on the regular due date
          Form 2350 does not extend the time to pay taxes. If you        of the return. You do not have to file a form to get the 2-month
          do not pay the amount due by the regular due date (April       extension because you were out of the country. But you will have to
          15, 2008, for a calendar year return), you will owe interest   attach a statement to your tax return explaining how you qualified.
CAUTION   and may be charged penalties. For details, see Filing
Your Tax Return that begins on this page.
                                                                         Where To File
   If you need more time to file but do not expect to meet the bona
fide residence or the physical presence test, file Form 4868,            File Form 2350 either by mailing it to the Department of the
Application for Automatic Extension of Time To File U.S. Individual      Treasury, Internal Revenue Service, Austin, TX 73301-0215, or by
Income Tax Return.                                                       giving it to a local IRS representative or other IRS employee.

            If we give you more time to file and later find that the     Period of Extension
            statements on this form are false or misleading, the
            extension is null and void. You will owe the late filing     If you are given an extension, it will generally be to a date 30 days
CAUTION     penalty explained on page 4.                                 after the date on which you expect to meet either the bona fide
                                                                         residence test or the physical presence test. But if you must allocate
Note. If you file your return after the regular due date, you cannot     moving expenses (see Pub. 54), you may be given an extension to
have the IRS figure your tax.                                            90 days after the end of the year following the year you moved to
                                                                         the foreign country.
Who Should File                                                          Gift or generation–skipping transfer (GST) tax return (Form 709).
You should file Form 2350 if all three of the following apply:           An extension of time to file your 2007 calendar year income tax
                                                                         return also extends the time to file Form 709 for 2007. However, it
  1. You are a U.S. citizen or resident alien.                           does not extend the time to pay any gift or GST tax you may owe
  2. You expect to qualify for the foreign earned income exclusion       for 2007. To make a payment of gift or GST tax, see Form 8892. If
and/or the foreign housing exclusion or deduction by meeting either      you do not pay the amount due by the regular due date for Form
the bona fide residence test or the physical presence test but not       709, you will owe interest and may also be charged penalties. If the
until after your tax return is due.                                      donor died during 2007, see the instructions for Forms 709 and
                                                                         8892.
  3. Your tax home is in a foreign country (or countries) throughout
your period of bona fide residence or physical presence, whichever
applies.
                                                                         Filing Your Tax Return
                                                                         You may file Form 1040 any time before the extension expires.
Additional Information                                                     Form 2350 does not extend the time to pay taxes. If you do not
Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad,         pay the amount due by the regular due date, you will owe interest.
has a detailed discussion of the foreign earned income exclusion,        You may also be charged penalties.
the foreign housing exclusion and deduction, the bona fide residence     Interest. You will owe interest on any tax not paid by the regular
test, and the physical presence test. You can get Pub. 54 from most      due date of your return. This is April 15, 2008, for a 2007 calendar
U.S. embassies and consulates or by writing to: National Distribution    year return even if you qualify for the 2-month extension because
Center, P.O. Box 8903, Bloomington, IL 61702-8903. You can also          you were out of the country. The interest runs until you pay the tax.
download Pub. 54 (and other forms and publications) from the IRS         Even if you had a good reason for not paying on time, you will still
website at www.irs.gov.                                                  owe interest.
                                                                         Late payment penalty. The penalty is usually 1⁄ 2 of 1% of any tax
When To File                                                             (other than estimated tax) not paid by April 15, 2008 (for a calendar
File Form 2350 on or before the due date of your Form 1040. For a        year return), or June 16, 2008, if you have 2 extra months to file your
2007 calendar year return, this is April 15, 2008. However, if you       return because you were “out of the country.” It is charged for each
have 2 extra months to file your return because you were “out of the     month or part of a month the tax is unpaid. The maximum penalty is
country” (defined later), file Form 2350 on or before June 16, 2008.     25%. You might not owe this penalty if you have a good reason for
You should file Form 2350 early enough so that if it is not approved,    not paying on time. Attach a statement to your return, not to the
you can still file your return on time.                                  Form 2350, explaining the reason.
Form 2350 (2007)                                                                                                                                 Page   4
Late filing penalty. A penalty is usually charged if your return is filed      not owe the penalty if you have a good reason for filing late. Attach
after the due date (including extensions). It is usually 5% of the tax         a statement to your return, not Form 2350, explaining the reason.
not paid by the regular due date for each month or part of a month
your return is late. Generally, the maximum penalty is 25%. If your            How to claim credit for payment made with this form. When you
return is more than 60 days late, the minimum penalty is $100 or the           file Form 1040, enter any income tax payment (line 5) sent with Form
balance of tax due on your return, whichever is smaller. You might             2350 on Form 1040, line 69.


                                                              Specific Instructions
Name, Address, and Social Security                                             Physical presence test. To meet this test, you must be a U.S.
                                                                               citizen or resident alien who is physically present in a foreign country
Number (SSN)                                                                   (or countries) for at least 330 full days during any 12-month period.
Enter your name, address, and SSN. If you plan to file a joint return,         Tax home. Generally, your tax home is your regular or main place of
include your spouse’s name and SSN in the same order they will                 business or post of duty regardless of where you maintain your
appear on your return. Do not abbreviate the country name.                     family home. If you do not have a regular or main place of business
Line 1. If you plan to qualify for the bona fide residence test, enter         because of the nature of your work, then your tax home is the place
the date that is one year and 30 days (90 days if allocating moving            where you regularly live.
expenses) from the 1st day of your next full tax year (from January 1,         Foreign country. A foreign country is a country other than the
2008, for a calendar year return). If you plan to qualify under the            United States or any of its possessions or territories.
physical presence test, enter the date that is twelve months and 30
days (90 days if allocating moving expenses) from your first full (24          Signature and Verification
hour) day in the foreign country.
                                                                               This form must be signed. If you plan to file a joint return, both of
Line 4a. Enter the day, month, and year of your arrival in the foreign         you should sign. If there is a good reason why one of you cannot,
country.                                                                       the other spouse may sign for both. Attach a statement explaining
Line 4b. The beginning date of the qualifying period is the first full         why the other spouse cannot sign.
(24 hour) day in the foreign country, usually the day after arrival. The       Others who can sign for you. Anyone with a power of attorney can
ending date is the date you will qualify for special tax treatment by          sign. But the following can sign for you without a power of attorney.
meeting the physical presence or bona fide residence test.                     ● Attorneys, CPAs, and enrolled agents.
Line 4c. Enter the physical address where you are currently living in          ● A person in a close personal or business relationship to you who
the foreign country.                                                           is signing because you cannot. There must be a good reason why
Line 4d. Date you expect to return to the United States. If you have           you cannot sign, such as illness or absence. Attach an explanation.
no planned date, leave this line blank.
Bona fide residence test. To meet this test, you must be a U.S.
                                                                               Notice to Applicant and Return Label
citizen who is a bona fide resident of a foreign country (or countries) for    You must complete the Return Label to receive the Notice to
an uninterrupted period that includes an entire tax year. A U.S. resident      Applicant. We will use it to tell you if your application is approved.
alien who is a citizen or national of a country with which the United          Do not attach the notice to your return—keep it for your records.
States has an income tax treaty in effect also may meet this test.               If the post office does not deliver mail to your street address, enter
                                                                               your P.O. box number instead.


                                  How To Make a Payment With Your Extension
Paying by Electronic Funds Withdrawal                                            the processing of the electronic payment of taxes to receive
                                                                                 confidential information necessary to answer inquiries and resolve
You can e-file Form 2350 and make a payment by authorizing an                    issues related to the payment.
electronic funds withdrawal from your checking or savings account.             Note. This is your written copy of the electronic funds withdrawal
Check with your financial institution to make sure that an electronic          authorization you made to have the amount you owe withdrawn.
funds withdrawal is allowed and to get the correct routing and                 Keep it for your records.
account numbers.
   If you owe tax and wish to have the money electronically                    Paying by Check or Money Order
withdrawn from your account, you will be asked to make the
                                                                               ● When paying by check or money order with Form 2350, see
following declaration:
                                                                               Where To File on page 3.
  I authorize the U.S. Treasury and its designated Financial Agent to          ● Make your check or money order payable to the “United States
  initiate an ACH electronic funds withdrawal entry to the financial           Treasury.” Do not send cash.
  institution account indicated for payment of my federal taxes owed,
  and the financial institution to debit the entry to this account. To         ● Write your social security number, daytime phone number, and
  revoke a payment, I must contact the U.S. Treasury Financial Agent           “2007 Form 2350” on your check or money order.
  at 1-888-353-4537 no later than 2 business days prior to the payment         ● Do not staple or attach your payment to the form.
  (settlement) date. I also authorize the financial institutions involved in


Privacy Act and Paperwork Reduction Act Notice. We ask for the                   You are not required to provide the information requested on a form
information on this form to carry out the Internal Revenue laws of the         that is subject to the Paperwork Reduction Act unless the form displays a
United States. We need this information to determine your eligibility for      valid OMB control number. Books or records relating to a form or its
an extension of time to file your individual income tax return. If you         instructions must be retained as long as their contents may become
choose to apply for an extension of time to file, you are required by          material in the administration of any Internal Revenue law. Generally, tax
Internal Revenue Code sections 6001, 6011(a), and 6081 to provide the          returns and return information are confidential, as required by section
information requested on this form. Under section 6109, you must               6103.
disclose your social security number (SSN). Routine uses of this                 The average time and expenses required to complete and file this form
information include giving it to the Department of Justice for civil and       will vary depending on individual circumstances. For the estimated
criminal litigation, and to cities, states, and the District of Columbia for   averages, see the instructions for your income tax return.
use in administering their tax laws. We may also disclose this information
to other countries under a tax treaty, to federal and state agencies to          If you have suggestions for making this form simpler, we would be
enforce federal nontax criminal laws, or to federal law enforcement and        happy to hear from you. See the instructions for your income tax return.
intelligence agencies to combat terrorism. If you fail to provide this
information in a timely manner, or provide incomplete or false information,
you may be liable for interest and penalties.

								
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